Précis: The taxpayer sought a remission order in respect of harmonized sales tax (HST) plus interest totaling $273,183.39. When the Minister denied the request the taxpayer appealed to the Federal Court which refused to recommend a remission order. The taxpayer appealed to the Federal Court of Appeal which dismissed the appeal holding that the Assistant Commissioner’s determination that there were no extenuating factors justifying a remission order was not unreasonable under the circumstances. Thus the appeal was dismissed with costs.
Escape Trailer Industries Inc. v. R. – FCA: Court of Appeal dismisses appeal from Federal Court – taxpayer not entitled to remission order on HST and interestREAD MORE »